UAE food & beverage VAT & tax support
Restaurants, cafes, cloud kitchens and delivery-first brands have workflows that generic VAT advice misses: POS-to-bank reconciliation, delivery-platform commissions, discounts, open-container beverages and inventory. Here is how we structure the books and returns.
What matters in F&B compliance
POS-to-bank reconciliation
Daily POS totals, card settlements, cash and tips need to reconcile to bank deposits by shift. Discrepancies compound quickly.
Delivery platforms
Gross sale is normally revenue; platform commission is an expense. Handling marketplace invoices vs settlement statements is where most bookkeeping errors happen.
Discounts and refunds
Loyalty discounts and promotions should hit the right line on the P&L and VAT return. Refunds need credit notes referencing the original invoice.
Supplier evidence
Fresh produce invoices with simplified formats, imported ingredients with customs documentation, and local supplier invoices without TRNs all need the right treatment.
Beverage excise
Sweetened and carbonated drinks sold as packaged product are usually excise-registered upstream. Open-container drinks prepared on-premise have distinct treatment under Cabinet Decision 197 of 2025.
CT-ready books
Staff accommodation, owner drawings and related-party supply arrangements need to be identified before the CT return is prepared.
Frequently asked questions
How are delivery fees reconciled?
Gross sale on the delivery platform (which the customer paid) is revenue for VAT purposes; the platform's commission is recorded as a separate expense with its own VAT treatment. Payouts to the restaurant's bank are net of the commission — those two figures should not be confused.
Are restaurant drinks always excise goods?
No. Certain drinks prepared and served in open containers on-premise have distinct treatment. Packaged imported sweetened and carbonated drinks sold through the restaurant typically have their excise accounted for upstream by the importer or producer.
What invoices should we retain?
All tax invoices and credit notes issued and received, customs documents for imports, bank statements, POS daily summaries, delivery-platform settlement statements and inventory records. Keep by period in a consistent folder structure.
Is filing included with bookkeeping?
No. Bookkeeping delivers a VAT-return-ready pack. Filing is a separate, named service (AED 500 per return). Many F&B businesses engage us for both.
Request F&B bookkeeping/tax scope
Share your outlet count, POS system and delivery platforms. We send a scoped quote for books, filing and advisory in one place.
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